Bilanzrichtlinienumsetzungsgesetz (kurz BilRUG) hat der deutsche Gesetzgeber die Rechnungslegung nach HGB in einigen wesentlichen Aspekten reformiert. Die wichtigsten Änderungen betreffen die neuen Schwellenwerte für Unternehmensgrößenklassen sowie den Aufbau der Gewinn-und-Verlustrechnung....

When self-interested agents compete for scarce resources, they often exaggerate the promise of their activities. As such, principals must consider both the quality of each opportunity and each agent's credibility. We show that principals are better off with less transparency because they gain...

Joint audits, Verteilung der Prüfungshandlungen, Prüfungsqualität, Prüfungskosten, cosmetic earnings management (CEM), ökonomische Regulierung, interne Qualitätskontrolle, Wirtschaftsprüfungsgesellschaft als Partnerschaft, Kosten- und Honorarverteilungsregelung, Bilanzpolitik,...

IFRS 9, Bilanzierung von Finanzinstrumenten, Finanzkrise, Kreditrisikoparameter, Wertminderungen, Sicherungsbeziehungen, Entscheidungsnützlichkeit, Aufsichtsrecht. - Accounting for financial instruments, financial crisis, credit risk parameters, impairment, hedge accounting, decision...

The premise underlying the use of citations data is that higher quality journals generally have a higher number of citations. The impact of citations can be distorted in a number of ways. Journals can, and do, inflate the number of citations through self citation practices, which may be...

This dissertation contains three essays on financial reporting, tax, and politics. The first essay explores whether the tax authority is able to generate spillover effects for auditors. The IRS can generate spillover effects for auditors, as a strong IRS increases manager’s incentives to...

Kapitalwertorientierte Bewertungsverfahren, internationale Rechnungslegung, Entscheidungsnützlichkeit, Zweitwertbilanzierung, Corporate Finance, immaterielle Vermögenswerte, Monte-Carlo-Simulation, Wechselkursprognose. - Income approach for valuation, international financial reporting...

Notes on editors -- Notes on contributors -- Acknowledgements -- Introduction -- Researching everyday accounting practice : epistemological debate / Mark A. Covaleski, Kathryn Haynes, Zahirul Hoque and Lee D. Parker -- Worldviews and paradigms -- Social constructionist research in accounting : a...

Machine generated contents note: 1. The Equity Method of Accounting for Investments -- 2. Consolidation of Financial Information -- 3. Consolidations -- Subsequent to the Date of Acquisition -- 4. Consolidated Financial Statements and Outside Ownership -- 5. Consolidated Financial Statements --...

Capitalism in crisis -- Accountancy: capitalism's handmaiden -- The deplorable state of accountancy practice -- The reform of capitalism: the stakeholder theory of the firm -- The reform of accountancy: stakeholder reporting -- Sustainability reporting: the GRI's initiative -- Integrated...

Preface -- Visual walk-through -- The financial statements -- Transaction analysis -- Accrual accounting & income -- Internal control & cash -- Short-term investments & receivables -- Inventory & cost of goods sold -- Plant assets, natural resources, & intangibles -- Long-term investments & the...